2022 (8) TMI 1281

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....sh Kathiriya, Assistant Government Pleader For the Respondent(s) No. 1,3,4 : Mr Utkarsh R Sharma ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Anand Nainawati for the petitioner, learned advocate Mr. Utkarsh Sharma for the Union of India and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent State and its authorities. 2. The petiti....

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....d/or GSTR-3B and/or GSTR 2, as the case may be, and allow the petitioner to utilise the same for payment of GST for future supplies, (iii) to direct the respondents to allow the petitioners to upload the fresh FORM GST TRAN-1 electronically on GST portal or allow the petitioner to submit the fresh FORM GST TRAN-1 manually as the court may deems think fit," 3. On 1.7.2017, GST regime has been im....

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....he revised TRAN-1 after 27.12.2018. The petitioner addressed E-mail letters stating that they had submitted From GST TRAN-1 but were not able to file the same due to portal snag. Despite correspondence in this regard, the respondents failed to respond which let the petitioner to file the present petition seeking the prayers as above. 5. Learned advocates appearing for the respective parties are a....

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....d form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credi....